Basis of accounting

(a) Basis of accounting

Accrual basis accounting

(b) Accounting basis

(c) Fund accounting. The Institute apos s accounts are maintained on a quot fund accounting quot basis.

The UNIDO accounts are maintained on a fund accounting basis.

Bases of accounting Financial statements are currently prepared on a modified accrual basis.

The UNCCD's accounts of the UNCCD are maintained on a fund accounting basis.

(b) The Organization's accounts are maintained on a fund accounting basis.

(d) Income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

(d) Income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

Charges or credits relating to prior years and Any changes in the basis of accounting.

(d) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

The accounting policies were applied on a basis consistent with that of the preceding financial period

The Agency apos s expenditure and liabilities are also recognized on the accrual basis of accounting.

The United Nations University accounts are maintained on a quot fund accounting quot basis.

(c) The accounting principles were applied on a basis consistent with that of the preceding financial report

(h) The income and expenditure and assets and liabilities are recognized on the accrual basis of accounting

(e) The income and expenditure and assets and liabilities are recognized on the accrual basis of accounting.

(b) Fund accounting. The Centre apos s accounts are maintained on a quot fund accounting quot basis and each fund is maintained as a distinct financial and accounting entity with a separate self balancing double entry group of accounts.

(c) The Agency apos s income and assets arising from contributions are recognized on the cash basis of accounting.

(d) The accounting policies of the organization, as summarized in note 2 to the financial statements these accounting policies have been applied on a basis consistent with the preceding financial periods.

In paragraph 37, the Board recommended that UNODC correctly reflect income not on the basis of the size of the contributions but in line with its accounting policy to make it consistent with the United Nations system accounting standards.

Accounting

Appendix Accounting Standards of the International Accounting Standards Committee drawn upon in developing the accounting standards for the United Nations system

In conjunction with organizations apos financial regulations and relevant decisions of their legislative authorities, the standards are intended to form the basis for the accounting policies of each organization, and thus to guide its accounting practice in all matters of material significance.

The size of the allowance is reckoned on the basis of the average monthly wage, but is no larger than 10 times the minimum accounting index.

As described in paragraph 20 of our report, the stated accounting policies are not disclosed on a basis consistent with that of the preceding financial period.

(q) Refinement of accounting practice

Summary of significant accounting policies

STANDARDS OF ACCOUNTING AND REPORTING

Summary of significant accounting policies

In 1973, the Accounting Principles Board was replaced by the Financial Accounting Standards Board (FASB) under the supervision of the Financial Accounting Foundation with the Financial Accounting Standards Advisory Council serving to advise and provide input on the accounting standards.

However, income arising from miscellaneous sources, that is, bank interest, exchange rate gains and other miscellaneous income are recognized on the accrual basis of accounting.

Accounting convention

Environmental accounting

Accounting period

Reset Accounting

Enable accounting

Volume accounting

No Accounting

The accrual basis of accounting for revenue in each financial period means that income is recognized when it is due and not when it is received.

Accounting Standards of the International Accounting Standards Committee drawn upon in developing the United Nations system

IAS 1 Disclosure of Accounting Policies

Maintenance of accounting system Multi user